In a medium sized sauce pan on medium-low heat, melt butter.
Add flour and onion powder. Whisk together into a smooth roux, and cook while whisking now and again until the flour mixture has turned medium-brown. This should take 8-10 minutes.
Pull away from the heat and add all of the water while quickly whisking together to avoid lumps. But be careful, the flour mixture will be very hot and may hiss loudly when you add cold liquids. Alternatively, you can heat the liquid before adding.
Also add the beef base, and bring to a boil while whisking often. The gravy will thicken. Reduce the heat and boil gently for 7-10 minutes until smooth. Stir once in a while.
Add the meatball drippings from frying, which will add a lot of great flavor!
Add heavy cream and stir well. (Optional)
Serve over Norwegian meatballs.
Recipe by The Country Basket at https://thecountrybasket.com/authentic-norwegian-meatballs-kjottkaker-recipe/